Page 177 - CA Final GST

Badlani Classes

Chapter : 15

Returns under GST

Sec Reference
Sec 10 Composition Scheme
Sec 35 Accounts & Records
Sec 50 Interest on Delayed Payment of Tax
Sec 51 TDS
Sec 52 Collection of TCS

Returns under GST (Sec 37 to 48)
Sec 37 Furnishing details of Outward Supplies
Sec 38 Furnishing details of Inward Supplies
Sec 39 Furnishing of Returns
Sec 40 First Return
Sec 41 Claims of ITC and provisional acceptance
Sec 42 Matching, reversal and Claim of ITC
Sec 43 Matching, reversal and reclaim of reduction in output tax liability
Sec 44 Annual Return
Sec 45 Final Return
Sec 46 Notice to return defaulters
Sec 47 Levy of Late fees
Sec 48 Goods & service tax practitioners

Sec 37 Furnishing details of Outward Supplies
1- Every registered person, other than an Input Service Distributor, a non-
resident taxable person and a person paying tax under the provisions of
section 10 or section 51 or section 52, shall furnish, electronically, in such
form and manner as may be prescribed, the details of outward supplies of
goods or services or both effected during a tax period on or before the tenth
day of the month succeeding the said tax period and such details shall be
communicated to the recipient of the said supplies within such time and in
such manner as may be prescribed:

Provided that the registered person shall not be allowed to furnish the
details of outward supplies during the period from the eleventh day to the
fifteenth day of the month succeeding the tax period:
Provided further that the Commissioner may, for reasons to be recorded
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in writing, by notification, extend the time limit for furnishing such details
for such class of taxable persons as may be specified therein:

Central Goods & Services Tax Act, 2017